Coffee Essentials Ltd. Some key points that you need to discuss. Provide discussions not just dot points. 1. Financial factors. a. Vietnam is preferred as it gives a higher IRR. b. However, the payback method suggests that in order to get 0.75% extra return for an investment in Vietnam, the company will need to take 4 years of risks and uncertainty. 4 2. Non-financial factors. Think about these points. a. Employment/jobs for the locals both in Vietnam and Brazil. b. Productivity issue in Brazil that may have long term effect on the return on investment. c. Excessive use of water and chemical in Vietnam.